IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Showing 4251 - 4275 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202311007 | 501.03-30 | Organizational and Operational Tests | 03/17/2023 |
| 202311007 | 501.33-00 | Private v. Public Interest Served | 03/17/2023 |
| 202311007 | 501.36-00 | Business Activities | 03/17/2023 |
| 202311006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/17/2023 |
| 202311005 | 355.01-00 | Spin-Off | 03/17/2023 |
| 202311005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/17/2023 |
| 202311004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/17/2023 |
| 202311004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/17/2023 |
| 202311003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/17/2023 |
| 202311003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/17/2023 |
| 202311002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/17/2023 |
| 202311002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/17/2023 |
| 202311001 | 213.00-00 | Medical, Dental, etc., Expenses | 03/17/2023 |
| 202311001 | 213.05-00 | Medical Care | 03/17/2023 |
| 202311000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/17/2023 |
| 202310014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/10/2023 |
| 202310013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/10/2023 |
| 202310013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/10/2023 |
| 202310013 | 501.03-30 | Organizational and Operational Tests | 03/10/2023 |
| 202310013 | 501.33-00 | Private v. Public Interest Served | 03/10/2023 |
| 202310012 | 501.07-00 | Social Clubs | 03/10/2023 |
| 202310011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/10/2023 |
| 202310011 | 501.03-05 | Corporations | 03/10/2023 |
| 202310011 | 501.03-30 | Organizational and Operational Tests | 03/10/2023 |
| 202310010 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/10/2023 |